UKPGA-2019-23 — National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019

preamble

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Part 1

Termination awards

s. 1 — Termination awards: Great Britain

s. 1(1)

Section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions: benefits in kind etc.) is amended as follows.

s. 1(2)

After subsection (1) insert—

s. 1(3)

In subsection (2), in the words before paragraph (a), after “contribution” insert “ payable under subsection (1) ”.

s. 1(4)

After subsection (3) insert—

s. 1(5)

In subsection (4) after “contribution” insert “ payable under subsection (1) ”.

s. 1(6)

After subsection (4) insert—

s. 1(7)

In subsection (5) for “subsection (4)” substitute “ subsections (4) and (4A) ”.

s. 1(8)

In subsection (9)(a) for “or general earnings” substitute “ , general earnings or termination awards ”.

s. 1(9)

After subsection (11) insert—

s. 1(10)

In the heading, omit “: benefits in kind etc.”

s. 1(11)

In section 162(5) of the Social Security Administration Act 1992 (appropriate national health service allocation), in paragraph (c), after “general earnings” insert “ and the amounts chargeable to income tax under section 403 of the Income Tax (Earnings and Pensions) Act 2003 ”.

s. 2 — Termination awards: Northern Ireland

s. 2(1)

Section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1A contributions: benefits in kind etc.) is amended as follows.

s. 2(2)

After subsection (1) insert—

s. 2(3)

In subsection (2), in the words before paragraph (a), after “contribution” insert “ payable under subsection (1) ”.

s. 2(4)

After subsection (3) insert—

s. 2(5)

In subsection (4) after “contribution” insert “ payable under subsection (1) ”.

s. 2(6)

After subsection (4) insert—

s. 2(7)

In subsection (5) for “subsection (4)” substitute “ subsections (4) and (4A) ”.

s. 2(8)

In subsection (9)(a) for “or general earnings” substitute “ , general earnings or termination awards ”.

s. 2(9)

After subsection (11) insert—

s. 2(10)

In the heading, omit “: benefits in kind etc.”

s. 2(11)

In section 142(5) of the Social Security Administration (Northern Ireland) Act 1992 (appropriate health service allocation), in paragraph (c), after “general earnings” insert “ and the amounts chargeable to income tax under section 403 of the Income Tax (Earnings and Pensions) Act 2003 ”.

Part 2

Sporting testimonials

s. 3 — Sporting testimonials: Great Britain

s. 3(1)

The Social Security Contributions and Benefits Act 1992 is amended as follows.

s. 3(2)

In section 10 (Class 1A contributions: benefits in kind etc) in subsection (2) for “section 10ZA below” substitute “ sections 10ZA and 10ZBA ”.

s. 3(3)

In section 10ZA (liability of third party provider of benefits in kind) after subsection (1) insert—

s. 3(4)

After section 10ZB insert—

s. 4 — Sporting testimonials: Northern Ireland

s. 4(1)

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

s. 4(2)

In section 10 (Class 1A contributions: benefits in kind etc) in subsection (2) for “section 10ZA below” substitute “ sections 10ZA and 10ZBA ”.

s. 4(3)

In section 10ZA (liability of third party provider of benefits in kind) after subsection (1) insert—

s. 4(4)

After section 10ZB insert—

Part 3

General

s. 5 — Extent, commencement and short title

s. 5(1)

In this Act—

s. 5(1)(a)

sections 1 and 3 extend to England and Wales and Scotland;

s. 5(1)(b)

sections 2 and 4 extend to Northern Ireland;

s. 5(1)(c)

this section extends to England and Wales, Scotland and Northern Ireland.

s. 5(2)

This section comes into force on the day this Act is passed.

s. 5(3)

The other provisions of this Act come into force on such day as the Treasury may appoint by regulations made by statutory instrument.

s. 5(4)

Regulations—

s. 5(4)(a)

may appoint different days for different purposes or different areas;

s. 5(4)(b)

may include transitional, transitory or saving provision.

s. 5(5)

This Act may be cited as the National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019.